A and b

Benson Electronics produces video games in three market categories: commercial, home, and miniature. Benson has traditionally allocated overhead costs to the three products using the companywide allocation base of direct labor hours. The company recently implemented an ABC system when it installed computer-controlled assembly stations that rendered the traditional costing system ineffective. In implementing the ABC system, the company identified the following activity cost pools and cost drivers: Category Unit Total Pooled Cost $372,000 Cost Driver Machine hours Batch 203,400 Number of production orders Types of Costa Indirect labor wages, supplies, factory utilities, machine maintenance Materials handling, inventory storage, labor for setups, packaging, labeling and shipping, scheduling Research and development Rent, general utilities, maintenance, facility depreciation, admin. salaries Product Facility 108,600 303,000 Time spent by research departmen Square footage Additional data for each of the product lines follow: Total Direct materials cost Direct labor cost Number of labor hours Number of machine hours Number of production orders Research and development time Number of unita Square footage Commercial $ 25.03/unit $ 10.15/hour 6,000 10,000 200 100 15,000 20,000 Home $ 15.03/unit $ 8.15/hour 12,000 45,000 2,000 201 45,000 50.000 Miniature $ 12.03/unit $ 9.15/hour 2,000 25,000 800 701 14,000 30,000 20,000 80,000 3,000 100% 74,000 100,000 Required Check my work Research and development time Sumber of units Square footage 100 15,000 20,000 20 45,000 50,000 700 14,000 30,000 1008 74,000 100,000 Required a. Determine the total cost and cost per unit for each product line, assuming that overhead costs are allocated to each product line using direct labor hours as a companywide allocation base. Also determine the combined cost of all three product lines. b. Determine the total cost and cost per unit for each product line, assuming that an ABC system is used to allocate overhead costs. Determine the combined cost of all three product lines. (For all requirements, round intermediate calculptions for allocation rates to 2 decimal places and all other calculations to the nearest whole dollar. Round "Cost per Unit" to 2 decimal places. Round your answers for "Total Cost to the nearest whole dollar amount.) Total Cost Cost per Unit Type of Product Commercial Home Miniature Combined total Commercial Home Miniature Combined total 5 0 b